WOOD COUNTY, OHIO

Citizens Financial Report

FOR THE YEAR ENDED DECEMBER 31, 2015

Michael Sibbersen, Auditor

Citizens Financial Report For the Year Ended December 31, 2015

Table of Contents Introduction ......................................................................................................... 1 Principal Officials ................................................................................................. 2 Organizational Chart ............................................................................................ 4 Developments and Trends ................................................................................... 5 Investments, Sales Tax and Investment Income .................................................. 8 Statement of Net Position .................................................................................... 9 Statement of Revenues, Expenditures, and Changes in Fund Balance ............. 10 Where the Money Comes From ......................................................................... 12 Where the Money Goes ..................................................................................... 13 A Closer Look at Taxes ..................................................................................... 14 Your County Property Tax Dollar ...................................................................... 15 Residential Property Taxes ............................................................................... 16 How to Compute Your Tax Bill ........................................................................... 17 Glossary of Terms ............................................................................................. 18 Summary of Taxes Collected and Disbursed……………………………………….20 Debt Obligations ................................................................................................ 21 Unemployment and Population ......................................................................... 22 Principal Taxpayers and Largest Employers ..................................................... 23 How Do We Compare? ...................................................................................... 24 The Wood County Auditor’s Office .................................................................... 25 Wood County Auditors ...................................................................................... 27 Wood County Phone Numbers ......................................................................... 28 Questions, comments, or suggestions regarding this report can be directed to Wood County Auditor Michael Sibbersen’s Office at 419.354.9150 or Toll Free 1.866.860.4140 or auditor@co.wood.oh.us. Prepared by: Rick Rosendale, Audit and Financial Reporting Accountant

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MICHAEL SIBBERSEN

WOOD COUNTY AUDITOR

ONE COURTHOUSE SQUARE P.O. BOX 368

BOWLING GREEN, OHIO 43402

To the Citizens of Wood County, As Wood County’s Chief Financial Officer, it is my pleasure to present Wood County’s Citizens Financial Report for the year ended December 31, 2015. This report provides a brief and easily understood financial summary of the County’s revenues and expenditures as well as statistical information about the County and the local economy. The purpose is to provide greater accountability to you, as county citizens. The statements and charts contained in this report are unaudited; however, most of the information in this report has been taken from Wood County’s 2015 Comprehensive Annual Financial Report (CAFR). The County’s CAFR was audited by the Auditor of State of Ohio and conforms to generally accepted accounting principles (GAAP). This report does not include agency funds, component units, or full disclosure of all material financial and non-financial events reported in the notes to the financial statements. Our first CAFR was compiled in 1996, and each year since we have received the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association of the United States and Canada (GFOA). The Citizens Financial Report of Wood County is a continuation of the level of professionalism the Wood County Auditor’s Office has worked to attain, and is presented as a means of increasing public confidence in county government and its elected officials through easier, more user friendly information. If you have any questions or comments please feel free to contact me. Sincerely, Wood County Auditor

Michael Sibbersen

Local to Bowling Green (419) 354-9150

Toll Free

1-866-860-4140 Extension 9150

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WOOD COUNTY, OHIO

PRINCIPAL OFFICIALS December 31, 2015

ELECTED OFFICIALS

Commissioner ................................................................ James F. Carter* Commissioner ............................................................. Doris Herringshaw Commissioner ................................................................ Joel M. Kuhlman Commissioner ................................................................... Craig LaHote** Auditor ......................................................................... Michael Sibbersen Treasurer ..................................................................................... Jill Engle Recorder ..................................................................... Julie Baumgardner Clerk of Courts ................................................................. Cindy A. Hofner Coroner .......................................................................... Douglas W. Hess Engineer ..................................................................... Raymond A. Huber Prosecuting Attorney ...................................................... Paul A. Dobson Sheriff ............................................................................ Mark Wasylyshyn Common Pleas Judge ........................................................ Reeve Kelsey Common Pleas Judge ....................................................... Alan Mayberry Common Pleas Judge ........................................................ Robert Pollex Probate/Juvenile Judge ................................................. David Woessner *Left office July 24, 2015. **Assumed office July 30, 2015.

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Wood County Elected Officials

Front Row: Sheriff Mark Wasylyshyn, Auditor Michael Sibbersen, Commissioner James F. Carter*, Commissioner Joel M. Kuhlman, Commissioner Doris Herringshaw. Middle Row: Treasurer Jill Engle, Clerk of Courts Cindy A. Hofner, Recorder Julie Baumgardner, Judge David Woessner, Prosecutor Paul A. Dobson. Back Row: Judge Robert Pollex, Judge Reeve Kelsey, Judge Alan Mayberry, Engineer Raymond A. Huber, Coroner Douglas W. Hess. *James F. Carter left office July 24, 2015 and Craig LaHote (not pictured) assumed office July 30, 2015.

Alcohol Drug Addiction Mental Health Services Juvenile Residential Center of Northwest Ohio District Public Library Agricultural Society

Board of Elections Park District Economic Development Commission

Developmental Disabilities (Wood Lane) Regional Airport Authority Educational Service Center

Law Library Health Department

Planning Commission Historical Society

Public Defender Commission Wood Lane Industries Northwestern Water and Sewer District

Senior Citizens Center/Committee on Aging Wood Lane Residential Services/Properties Ohio State University Extension

Veterans Service Center Wood County Port Authority Soil and Water Conservation District

DISCRETELY PRESENTED COMPONENT UNITS

David Woessner

Justice Center

Communications/

Court SecurityJuvenile Detention

Criminal DivisionCivil Division

Juvenile DivisionYouth Services and

Alan Mayberry

District

Landfill

Northwest Community Corrections Center

Adult ProbationCourt Administration

Court Security Center

Emergency Dog Shelter

Robert Pollex

INDEPENDENT COUNTY AGENCIES

Domestic Relations

Buildings and

(Serves 10 County Area)

Office of EconomicChild Support Information

(EGL/Courthouse) Services (Nursing Home)

Solid WasteJob and Family Care ManagementDepartment of Wood Haven Health Records Center

Juvenile Probation

Grounds Management Center andHistorical

Agency

Andrew Kalmar

County Administrator

(Serves 5 County Area)

Programs

Museum

Inspection Enforcement TechnologyBuilding

Development

Agency

BOARDS AND COMMISSIONS JOINTLY GOVERNED ORGANIZATIONS RELATED ORGANIZATIONS

Geographic 911Probate andInformation System

Paul A. Dobson Julie Baumgardner

Reeve Kelsey Juvenile DivisionGeneral Division

(GIS)

Legal Division6th District Court

of Appeals

Mark Wasylyshyn

Weights & Measures Auto Title Highway Garage Craig LaHote

COMMISSIONERSCOUNTY ATTORNEY COMMON PLEAS

Cindy A. Hofner Douglas W. Hess Raymond A. Huber

Joel M. KuhlmanDoris I. Herringshaw

Jill EngleMichael Sibbersen

YOUR WOOD COUNTY GOVERNMENT

Wood County Electorate

AUDITOR CLERK OF COURTS CORONER ENGINEER BOARD OF PROSECUTING RECORDER SheriffTREASURERCOURT OF

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DEVELOPMENTS AND TRENDS IN WOOD COUNTY - 2015

Wood County was formed on April 1, 1820, and named for Colonel Eleazer D. Wood, an engineer and officer at Fort Meigs during the War of 1812. The City of Perrysburg was the County seat prior to 1868 when county offices were moved to the City of Bowling Green. Wood County is located in northwestern Ohio, almost directly south of the City of Toledo, and covers an area of 619 square miles. The County is comprised of 5 cities, 21 villages, and 19 townships; the County seat is Bowling Green. According to 2015 estimates, the population of Wood County is 129,730. Bowling Green is the largest subdivision with a population of 31,591. Most of the County’s industry is located in the northern section, the remainder being largely in the various cities and villages. The County provides for its citizens with the powers conferred upon it by Ohio statutes. Fifteen officials are elected by the voters of the County to manage various segments of the County's operations. They are the three Commissioners, Auditor, Treasurer, Recorder, Clerk of Courts, Coroner, Engineer, Prosecuting Attorney, Sheriff, three Common Pleas Court Judges, and the Probate/Juvenile Court Judge. All elected officials are authorized to perform his or her duties under various sections of the Ohio Revised Code. The elected three-member Board of County Commissioners functions as both the legislative and executive branches. Each commissioner serves a term of four years. The County budget process is constantly evolving and being refined throughout the year. The County Commissioners are required by law to adopt a permanent budget no later than March 31 of each year and a final budget no later than the end of the year. The County’s budget is tied to the official certificate of estimated resources (certificate). The certificate details the total amount of funds available from all sources, including the unencumbered cash balances from the previous year. Appropriations cannot exceed the amount listed on the certificate for each fund. Often it is necessary to amend the certificate to reflect additional funds received, or in some cases reduce the certificate when it is apparent that anticipated revenues will not be forthcoming. The Auditor serves as the County’s chief fiscal officer and appraiser. He prepares financial reports, acts as payroll agent, and reviews and pays all County bills. The distribution of real and delinquent property tax settlements to the subdivisions and the distribution of local government funds are also the responsibility of the Auditor. An agent for the Ohio Department of Taxation, the Auditor processes and distributes estate tax payments, sells vendor’s licenses, and is the sealer of weights and measures. The Treasurer oversees the receipt and disbursement of funds for the County and is responsible for collecting taxes for the County, as well as for the schools, municipalities, and townships within the County. The Treasurer is the custodian of all County funds and is responsible for investing those funds. As the repository of records for all property transactions in the County, the Recorder is responsible for safeguarding every property owner’s title. Real estate documents constitute a major portion of the recordings and/or filings, but financing statements on personal property and military discharge papers are also filed in the Recorder’s office. The Clerk of Courts maintains the records of Common Pleas Court, issues motor vehicle and watercraft titles, and serves as Clerk for the Six District Court of Appeals. A licensed physician, the Coroner evaluates and rules on all violent, accidental, and suspicious circumstance deaths, homicides, suicides, and sudden deaths of persons in apparent good health. The Engineer has the responsibility of maintaining highways, bridges, culverts, and traffic control signs in a safe and proper manner each day of the year. Cleaning, debrushing, and general ditch maintenance are also the responsibility of the Engineer. The Office of the Prosecuting Attorney includes three divisions: the criminal division prosecutes all felony criminal offenses occurring in the County; the juvenile division prosecutes all cases involving juvenile offenders; and, the civil division provides legal services to the County, including school districts and townships.

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As the County’s chief law enforcement officer, the Sheriff provides law enforcement, correctional services, and civil services to residents. The Sheriff polices and serves all areas in the County and provides contract police services. The Court of Common Pleas, General Division, handles felony criminal matters; domestic relations matters, including divorce, dissolution, change of custody, visitations, and child and spousal support enforcement and modification; general matters, including those arising out of auto accidents, product liability claims, real estate matters, contract disputes, and administrative appeals such as those in the area of workers’ compensation, unemployment compensation, and appeals from certain local government decisions. The Probate/Juvenile Court hears probate cases involving decedent’s estates, guardianships, conservatorships, testamentary trust, civil actions, adoptions, mental illness, minor settlements, and wrongful deaths. The Juvenile Division hears cases concerning traffic offenses, delinquency, unruliness, neglect, abuse, dependency, and custody involving individuals under the age of eighteen, as well as paternity cases for adults and children. ECONOMIC CONDITION AND OUTLOOK The economy in Wood County continued to improve and attract private investment and job creation in 2015. In Perrysburg Township, RRP Packaging announced a 32,000 square foot expansion of their facility, and First Solar expanded into the former Ace Hardware distribution building and created an additional 250 jobs. As a result of a $42 million expansion, FedEx Ground added 260 new jobs. The City of Perrysburg saw an expansion at Schuetz Container and additional growth at the OI Corporate Headquarters, plus the opening of Costco. The CSX Intermodal facility in Henry Township completed their $42 million expansion and added 30 new jobs. Finally, in Troy Township, the 1.6 million square foot Home Depot fulfillment center opened and created nearly 500 jobs, which was triple their original commitment. The County continued working on a “Good Jobs” initiative, which is an effort to develop more interest among school age people in a skilled trades education in Wood County to provide the future workforce required by many area employers. WOOD COUNTY MAJOR INITIATIVES This past year was filled with capital projects in many County facilities. These included: a new roof, replacement of the boiler system, and replacement of the walk-in refrigerator/freezer at Wood Haven Health Care; expansion of the Justice Center to add 60 minimum security beds, as well as remodeling two existing dorms that will result in much needed space for female inmates (this project also included replacement of the air conditioning system at the Child Support Enforcement Agency); and HVAC replacement at the building on Dunbridge Road. Projects in progress include the replacement of the HVAC system in the attic of the Courthouse and an accessibility project at the Historical Center & Museum which includes installation of an elevator, accessible restrooms, and other amenities. Wood Haven Health Care has multiple projects in progress including repiping of all HVAC and domestic water lines, installation of a new chiller to improve climate control for resident rooms and exterior window and door replacement. The County continues to push for funding for replacement of bridges and infrastructure improvements, which are resources for the entire county.

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The state of Ohio has emphasized topics to address Lake Erie water quality, while local efforts have centered on water treatment and distribution. The abundance of fresh water from Lake Erie is a fantastic resource for much of Ohio and Michigan. Through discussions with local government leaders the County seeks a solution that addresses drinking water as a vital regional issue for the benefit of our citizens from the perspectives of good health and economic vitality. The County continues to monitor progress on the widening of the congested section of I-75 from Perrysburg to Findlay. The Ohio Department of Transportation estimates a cost of approximately $151 million to add an additional lane to I-75. Actual work started in 2014 and is projected to be completed in October 2017.

GENERAL FUND BALANCE The General Fund is used to account for resources associated with the general governmental operations of the County that are not required to be accounted for in other specific funds. The following chart shows the December 31 balance of the General Fund for the past five years on a generally accepted accounting principles (GAAP) basis. This calculation generally shows a balance in excess of actual cash on hand. Due to prior commitments and upcoming obligations, the balance shown is not the actual amount of resources available to be spent. The General Fund unencumbered cash available at December 31, 2015 was $19,757,529.

22,122,613

25,592,493

29,256,222

22,239,918 23,099,581

0

7,000,000

14,000,000

21,000,000

28,000,000

35,000,000

2011 2012 2013 2014 2015

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INVESTMENTS Negotiable Certificates of Deposit $14,698,353 Federal Home Loan Mortgage Corporation Notes 30,037,890 Federal Farm Credit Bank Notes 10,953,111 Federal Home Loan Bank Notes 41,101,366 Federal National Mortgage Association Notes 11,185,737

U.S. Treasury Notes 699,937 Mutual Funds 2,290,510 STAR Ohio 171,087 This summary provides an analysis of the different types of investments carried by the County. “Fair Value” refers to the amount the County could receive if it sold the investment.

SALES TAX AND NET INVESTMENT INCOME

16,519,667

17,205,173

17,662,029

19,896,720

20,136,848

2,883,430

1,278,078

(284,364)

1,365,5821,459,969

-

3,000,000

6,000,000

9,000,000

12,000,000

15,000,000

18,000,000

21,000,000

24,000,000

2011 2012 2013 2014 2015

Sales Tax

Investment Income

2013 investment income was negative due to a decrease in the fair market value of the County’s investments.

Investment Fair Value

Total Investments $111,137,991

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FINANCIAL BENEFITS expected payment is to be made Deferred Inflows of Resourcesafter December 31, 2015. and Unearned Revenues are

Cash is the amount of physical items that cannot be recognizedcash held by the County in Short Term Debt represents the as revenues of the period in which checking accounts and on hand amount of "notes" which are they are received, as the moniesfor purposes of paying expenses. issued so the County can obtain will not be available until a

funds from outside entities for subsequent period.Investments are made up of the projects it undertakes. These funds not needed to be held to notes must be paid for within one BENEFITS OVER DETRIMENTSpay expenses. The Treasurer year.invests these funds in a variety of This amount represents the different types of accounts. This Long Term Debt represents the difference between the financialallows the County to earn interest amount of bonds which the benefits of the County and theon its surplus cash. County has issued and still owes. detriments which it must pay. The

Bonds do not have to be paid off amount provides the net positionReceivables represent the in one year, rather the County of the County.amounts which are owed to the makes monthly or yearly County and which are expected payments on these amounts.to be paid to the County afterDecember 31, 2015.

Property and Equipment represents the land, buildings,equipment, furniture, and vehicleswhich provide for an economic Financial Benefitsbenefit of greater than one year. Cash 101,324,802$

Investments 7,139,177 Deferred Outflows of Resources Receivables 52,611,199 represent a consumption of net Property and Equipment 96,977,094 position that applies to a future Other Assets 1,253,359 period and will not be recognized Deferred Outflows of Resources 6,564,577 as an expense/expenditure until Total Financial Benefits 265,870,208$ that time.

Financial DetrimentsFINANCIAL DETRIMENTS Amounts Owed to Employees

and Vendors 59,476,737$ Amounts Owed to Employees Long Term Debt 6,212,345 and Vendors are those items Deferred Inflows of Resources 35,295,559 which the County owes to Total Financial Detriments 100,984,641$ individuals and companies who supply a good or service, and the Benefits Over Detriments 164,885,567$

Agency Funds, Investment Trust Fund, and Component Units

Statement of Net Position

STATEMENT OF NET POSITIONDecember 31, 2015

Excludes:December 31, 2015

SUMMARY The Statement of Net Position, known in accounting terms as the "Balance Sheet", is designed to provide a picture of the County's Financial Position at the end of the year. (Excluding agency funds, investment trust fund, and component units.)

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SUMMARYThe Statement of Revenues, Expenditures, and Changes in Fund Balance, known in accounting termsas the "Income Statement", is designed to provide a record of the money received and spent during theyear. (Excluding agency funds, investment trust fund, and component units.)

SOURCES OF REVENUESources of revenue are the monies received by the County from a variety of sources used to pay for theservices it provides.

Taxes are resources which Intergovernmental is the Interest is the earnings on the include Real Estate Tax, combined resources received County's investments. Delinquent Personal Property Tax, from grants and monies Sales Tax, and a variety of smaller administered by the State of Ohio Other Revenues are thosetaxes. and the Federal Government. revenues received that do not fit

into the other designatedCharges for Services are the Special Assessments are categories, such as refunds, salecombined resources of various amounts levied on real estate bills of personal property, rent, andCounty departments and by the County and other local unexpended allowances.agencies for fees paid to them for governments for providingservices they provide. improvements such as ditches,

water and sewer service, lighting,Licenses and Permits are the and sidewalks.revenues derived from sellingthese items. Health Insurance/Workers'

Compensation is charges madeFines, Costs, and Forfeitures to all County offices and agenciesare the resources derived from in order to provide thesefines and costs levied in the coverages to employees.Courts, and the monies received from a variety of forfeitures, including seized property.

SERVICES PROVIDEDServices provided are the amounts spent in order to provide services to citizens.

Legislative and Executive Judicial expenditures reflect the Public Works expenditures expenditures are for the costs costs of administering justice reflect the costs incurred by theincurred by administrative offices through the Wood County County Engineer and Solid Wasteincluding the Commissioners, Courts. Management District.Auditor, Treasurer, ProsecutingAttorney, Planning Commission, Public Safety expenditures Health expenditures reflect theBoard of Elections, Recorder, reflect the costs of the Coroner, costs to maintain public health,and Records Center. Sheriff, Communications Center, including the Dog Shelter and

and Justice Center. Alcohol Drug Addiction and MentalHealth Services Board.

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN

For The Year Ended December 31, 2015FUND BALANCE

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Health Insurance/Workers'Compensation expenditures are the costs to provide insurancecoverage for health and workrelated accidents to theemployees of the County. Resources Taken In

Taxes 59,923,081$ Human Services expenditures Charges for Services 20,262,114 relate to the Department of Job Licenses and Permits 1,849,838 and Family Services, the Board of Fines, Costs, and Forfeitures 820,245 Developmental Disabilities Intergovernmental 37,560,812 (formerly MRDD), the Child Special Assessments 571,111 Support Enforcement Agency, and Health Insurance/Workers' Compensation 15,202,028 the Veteran's Assistance Center. Interest 1,365,582

Other 1,748,949 Conservation and Recreation Total Revenues and Resources 139,303,760$ expenditures are the costs incurred relating to the Historical Services ProvidedCenter and Museum. Legislative and Executive 19,340,889$

Judicial 9,065,801 Economic Development Public Safety 9,307,706 expenditures are costs related to Public Works 9,140,373 creating and/or keeping business Health 10,396,138 and industry in the County. Health Insurance/Workers' Compensation 17,729,919

Human Services 40,276,938 Other expenditures relate to Conservation and Recreation 307,093 costs that do not fit in the above Economic Development 1,212,337 categories. Other 548,730

Capital Outlay 6,349,864 Capital Outlay expenditures are Intergovernmental 434,643 specifically related to the Debt Service 591,856 purchase and construction of Enterprise 9,483,686 improvements to County land, Total Expenditures and Services 134,185,973$ buildings, equipment, andvehicles. Revenues and Resources

Over Expenditures and Services 5,117,787$ Intergovernmentalexpenditures are monies passedthrough the County government Enterprise expenses are those to other governments, including costs associated with operatingthe Ohio State University Building Inspection, Wood HavenExtension Office. Health Care (Nursing Home), and

the Landfill.Debt Service expenditures relateto the costs of paying principaland interest on County debt.

Agency Funds, Investment Trust Fund, and Component UnitsExcludes:

For the Year Ended December 31, 2015CHANGES IN FUND BALANCE

STATEMENT OF REVENUES, EXPENDITURES, AND

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2015 2014 2013Taxes** 59,923,081$ 58,800,991$ 49,341,540$ Charges for Services 20,262,114 20,210,418 20,303,118 Licenses and Permits 1,849,838 1,756,883 1,794,563 Fines, Costs, and Forfeitures 820,245 857,908 811,545 Intergovernmental 37,560,812 38,035,895 38,169,740 Special Assessments 571,111 517,698 555,906 Health Insurance/Workers' Compensation* 15,202,028 9,286,037 7,616,722 Interest 1,365,582 1,459,969 (284,364) Other 1,748,949 3,634,053 1,555,719

Total Revenues and Resources 139,303,760$ 134,559,852$ 119,864,489$

*Health Insurance/Workers' Compensation revenues were increased to help keep up with the increases in health care costs.**The increase in taxes was due to 2014 being the first year for collection of a new 2.95 mill Board of DD property tax levy.

WHERE THE MONEY COMES FROMCounty Revenues - 2015

COUNTY REVENUES - LAST 3 YEARS

Taxes 43.0%

Charges for Services 14.5%

Licenses & Permits 1.3%

Fines, Costs, & Forfeitures

0.6%

Intergovernmental 27.0%

Special Assessments

0.4%

Health Insurance/Workers'

Comp 10.9%

Interest 1.0%

Other 1.3%

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2015 2014 2013Legislative and Executive 19,340,889$ 17,861,032$ 16,894,159$ Judicial 9,065,801 8,472,673 8,480,566 Public Safety 9,307,706 8,551,692 8,862,303 Public Works 9,140,373 9,551,386 9,176,663 Health 10,396,138 10,328,984 10,517,831 Health Insurance/Workers' Compensation 17,729,919 14,759,808 8,847,774 Human Services 40,276,938 39,298,483 43,071,812 Conservation and Recreation 307,093 288,801 278,754 Economic Development 1,212,337 1,363,996 1,191,256 Other 548,730 432,426 494,264 Capital Outlay 6,349,864 3,017,528 2,562,581 Intergovernmental 434,643 409,604 400,546 Debt Service 591,856 632,641 982,454 Enterprise 9,483,686 10,708,101 9,272,563

Total Expenditures and Services 134,185,973$ 125,677,155$ 121,033,526$

WHERE THE MONEY GOESCounty Expenditures - 2015

COUNTY EXPENDITURES - LAST 3 YEARS

Legislative & Executive

14.4%

Judicial 6.8%

Public Safety 6.9%

Public Works 6.8%

Health 7.8%

Health Ins/Work Comp 13.2%

Human Services 30.0%

Conservation & Recreation

0.2% Economic

Development 0.9%

Other 0.4% Capital Outlay

4.7%

Intergovernmental 0.3%

Debt Service 0.5%

Enterprise 7.1%

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COUNTY REVENUES

TAX REVENUES BREAKOUT PROPERTY TAX BREAKOUT

COUNTY PORTION OF PROPERTY TAXES BROKEN DOWN

A CLOSER LOOK AT TAXES

Intergovernmental 27.0%

Taxes 43.0%

Licenses & Permits 1.3%

Fines, Costs, & Forfeitures

0.6%

Charges for Services

14.5%

Special Assessments

0.4%

Interest 1.0% Other

1.3%

Health Insurance/Workers'

Comp 10.9%

Property (Real

Estate) 59.2%

Sales 33.6%

Permissive Motor

Vehicle Gas 7.0%

Other 0.2%

General Operating

16.1% Historical Center 0.3%

Child & Adult Protective Services

4.2%

Board of DD 48.7%

ADAMHSB 16.2%

Parks 6.4%

Health 3.6%

Senior Citizens

4.5%

County 22.4%

School 61.6%

City/ Village 7.1%

Township 8.2%

Library 0.7%

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General Operating - Wood County's share of the "inside 10 mills" of unvoted property tax equals 2.4 mills.Of the total available, 2.35 mills is designated for the General Fund and generated approximately $7,136,193in 2015.

Historical Center - With the agreement of the Wood County Commissioners, the Wood County BudgetCommission levies .05 mill of the County's inside millage on behalf of the Wood County Historical Museum site.Commitment to preservation and upkeep of the Historical Museum site (formerly the County Home) has beendeemed essential for the education and heritage of future generations. In 2015, approximately $151,834 wascollected for this purpose.

Child and Adult Protective Services - 2015 marks the seventh year of a 10 year, 1.3 mill replacement levyfor the Wood County Department of Job and Family Services. This levy offers protective services for childrenand fragile adults who are considered to be "at risk". Proceeds provide safety and support in the home forelderly clients and therapy and housing for children who have been neglected or abused. The Board of CountyCommissioners passed a resolution asking the Budget Commission to only levy .65 mills for 2015.Approximately $1,988,890 was collected in 2015.

Developmental Disabilities - The Wood County Board of Developmental Disabilities (formerly MRDD) isfunded by seven continuing levies totaling 9.65 mills. Approximately $21,628,411 was generated in 2015. These levies support care, education, and vocational training for mentally challenged individuals through a sheltered workshop, daycare, pre-school through high school education, as well as adult residential grouphomes and assisted independent living.

ADAMHSB - The Wood County Alcohol, Drug Addiction, and Mental Health Services Board provides carethrough two voted levies totaling 2.60 mills. These levies generated approximately $7,354,660 in 2015. Wood County citizens are provided with mental health education, care, and crisis intervention. Counselingfor drug and alcohol abuse are provided through local schools, employers, and the court system.

Parks - The 1.0 mill Park replacement levy generated approximately $2,816,518 for the Wood County ParkDistrict in 2015. This levy enables the Park District to expand and maintain its system of parks and bikewaysthroughout Wood County. Individual local governments have received grants through this levy to improve orcreate their own local parks.

Health - The Wood County District Board of Health services all of Wood County, with the exception of theCity of Fostoria. A .5 mill replacement levy from 2011 generated approximately $1,463,337 for the District in2015. Funds from this levy are used for general operations, salaries, benefits, and supplementary funds forWomen/Infants/Children (WIC), Home Health, and Child and Family Health Services (CFHS) programs.

Senior Citizens - A .7 mill replacement levy, passed in 2011 for the Wood County Committee on Aging, generated approximately $2,044,439 in 2015. Operation of seven Senior Citizen centers and programmingare funded through this revenue. These centers provide a base for senior citizen activities, daily meals,home-delivered meals, and senior related programs and activities.

YOUR COUNTY PROPERTY TAX DOLLAR

Tax* Tax* Tax*

Anthony Wayne LSD Elmwood LSD (continued) North Baltimore LSDMiddleton Township 1,961$ Henry Township 1,352$ Bairdstown Village 1,794$

Jerry City Village (Bloom Twp) 1,509 Bloom Township 1,794 Bowling Green CSD Jerry City Village (Portage Twp) 1,489 Henry Township 1,776

Bowling Green City (East) 1,585 Liberty Township 1,380 North Baltimore Village (Bloom Twp) 1,892 Bowling Green City (West) 1,585 Montgomery Township 1,372 North Baltimore Village (Henry Twp) 1,818 Center Township 1,576 Perry Township 1,343 Custar Village 1,715 Portage Township 1,420 Northwood LSDJackson Township 1,541 Wayne Village 1,663 Northwood City 2,092 Liberty Township 1,596 West Millgrove Village 1,626 Middleton Township 1,724 Otsego LSDMilton Center Village 1,826 Fostoria CSD Grand Rapids Township 1,614 Milton Township 1,535 Fostoria City 1,958 Grand Rapids Village 1,671 Plain Township 1,579 Perry Township 1,963 Haskins Village 1,766 Portage Township 1,636 Middleton Township 1,601 Portage Village (Liberty Twp) 1,611 Gibsonburg EVSD Milton Township 1,412 Portage Village (Portage Twp) 1,621 Freedom Township 1,512 Plain Township 1,457 Webster Township 1,553 Tontogany Village 1,561

Lake LSD Washington Township 1,561 Eastwood LSD Lake Township 2,133 Weston Township 1,525

Center Township 1,451 Millbury Village 1,982 Weston Village (Milton Twp) 1,536 Freedom Township 1,526 Northwood City 1,793 Weston Village (Weston Twp) 1,578 Luckey Village 1,573 Perrysburg Township 2,211 Middleton Township 1,599 Troy Township 1,940 Patrick Henry LSDMontgomery Township 1,463 Walbridge Village 1,904 Jackson Township 1,533 Pemberville Village 1,505 Milton Township 1,527 Perrysburg Township 1,755 Lakota LSDTroy Township 1,485 Bradner Village 1,625 Perrysburg EVSDWebster Township 1,427 Freedom Township 1,537 Middleton Township 2,170

Montgomery Township 1,473 Perrysburg City 2,067 Elmwood LSD Perry Township 1,444 Perrysburg Township 2,327

Bairdstown Village 1,376 Risingsun Village 1,844 Rossford City 2,165 Bloom Township 1,370 Bloomdale Village 1,447 McComb LSD Rossford EVSDCenter Township 1,360 Hoytville Village 1,359 Lake Township 1,938 Cygnet Village 1,376 Jackson Township 1,265 Northwood City 1,598 Freedom Township 1,436 Perrysburg Township 2,015

Rossford City 1,854 Rossford City (Perrysburg Twp) 2,265

*Annual tax is based on a $100,000 home without any special assessments or the homestead reduction, with the homeowner receiving the 10% rollback and 2 1/2% reductiion.Additional information about Homestead, Non-Business Tax Credit (replaces 10% rollback in 2014), and Owner Occupancy Tax Credit (replaces 2 1/2% reduction in 2014) isavailable at the County Auditor's Office, or on the Auditor's website.

RESIDENTIAL PROPERTY TAXESSchool District School District School District

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PROPERTY TAX COMPUTATION

Market Value x 35% x Millage* = Real Estate Tax (Gross Tax Per Year)Gross Tax x H.B. 920 Percentage Reduction* = Tax Reduction (Tax Credit) (Minus)Real Estate Tax Less Tax Reduction = Sub TotalSub Total x Non-Business Tax Credit Factor** = Non-Business (Tax Credit) (Minus)Sub Total x Owner Occupancy Tax Credit Factor** = Owner Occupancy (Tax Credit) (Minus)Homestead*** = Homestead (Tax Credit) (Minus)Sub Total = Real Estate Net (Net Tax Charge)CAUV Recoupment**** = CAUV Recoupment (Plus)Special Assessments = Special Assessments (Plus)Delinquent Real Estate Taxes = Delinquent Real Estate Taxes (Plus)Delinquent Special Assessments = Delinquent Special Assessments (Plus)Real Estate Net Plus CAUV, Specials, and Delinq. = Net Tax ChargeNet Tax Charge Divided By 2 = Net Half Year Tax

EXAMPLE:

This example assumes your home has a fair market value of $100,000 with no homestead, agriculturalCAUV recoupment, special assessments, or delinquencies.

$100,000 x 35% x 69.70 (.06970)* = 2,439.50$ 2,439.50 x .335355* = 818.10 (Minus)2,439.50 - 818.10 = 1,621.40 1,621.40 x 9.3576% (.093576)** = 151.72 (Minus)1,621.40 x 2.1882% (.021882)** = 35.48 (Minus)No Homestead*** = - (Minus)1,621.40 - 187.20 = 1,434.20 No CAUV Recoupment**** = - (Plus)No Special Assessments = - (Plus)No Delinquent Real Estate = - (Plus)No Delinquent Special Assessments = - (Plus)1,434.20 + 0 = 1,434.20 1,434.20 Divided by 2 = 717.10

*Wood County has 83 taxing districts with their own tax rate and reduction factor.**Owner Occupancy Tax Credit and Non-Business Tax Credit factors can be different for each taxing district (maximum combined tax credit is 12 1/2%).***Senior citizens 65 and older and the permanently disabled are eligible to receive homestead exemption (reduction in real estate taxes) provided their annual household income is $31,500 or less for 2016.****Recoupment of prior tax savings on acreage being converted from agricultural use.

HOW TO COMPUTE YOUR TAX BILL

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Real Estate Tax is a tax levied on land and buildings. Individuals and businesses pay this tax on the property they own. Two key components in calculating real estate taxes are the taxable or assessed value (market x 35%) of the property and the millage rate.

Market Value is the estimated sales value of the property. For purposes of real estate taxes, the county auditor determines the market value of all the property in the county. The county auditor then calculates the taxable/assessed value for each property.

Taxable and Assessed Value are different terminologies for the same thing. The taxable value is determined by taking 35% of the market value of the property. For example, a property that would have a market value of $100,000 would have a taxable value of $35,000.

Reappraisal and Triennial Update. Every six years the county auditor appraises all of the properties to determine their market value. This is a reappraisal. Every three years, the county auditor performs an update of the market values based on recent home sales. This is a Triennial update.

Mills. Property tax rates are computed in mills. A mill is 1/1000 or .001. One mill costs a property owner $1.00 for every $1,000 of taxable value.

Inside Millage. In Ohio, millage is referred to as “inside” millage and “outside” millage. Inside millage is millage provided by the Constitution of the State of Ohio and is levied without a vote of the people. It is called inside millage because it is “inside” the law. Another name would be un-voted millage. The Constitution allows for 10 mills of inside millage in each political subdivision. Public schools, counties, townships, and other local governments are allocated a portion of that 10 inside mills.

Outside Millage is any millage “outside” the 10 mills that is provided by the Constitution of the State of Ohio. This millage is voted in by the public. Another name for outside millage is voted millage and is the majority of the tax rate levied.

Effective millage is the calculated millage rate that is actually levied on property. Once a levy is voted in, a political subdivision cannot collect any additional money due to valuation increases from reappraisal or triennial update on that levy. As property values increase, the millage rate on that voted levy is decreased so that the levy generates the same amount of money. This reduced millage rate is referred to as effective millage. The only way political subdivisions get any additional money on voted millage is from new construction or from having their millage reduced to the minimum amount allowed by law (20 mill floor).

House Bill 920. During the 1970s property values were increasing at a very high rate. In 1976 the Ohio Legislature enacted House Bill 920. This bill effectively freezes all voted real estate millage at the dollar amount collected the first year the millage went into effect. As property values rise through reappraisal or triennial update, the outside millage is reduced. In simple terms, the amount of money a political subdivision collects from a levy does not increase as property values increase.

20 Mill Floor. As property values increase, voted millage rates are decreased so that political subdivisions do not collect any additional money on voted millage due to inflation. Over time, millage rates could be reduced to

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near zero. To keep this from happening to school districts, Ohio law established a minimum millage level, or floor, that millage rates cannot fall below. This minimum level is 20 mills. Once a school district’s total millage is reduced to 20 mills, it cannot be reduced any further, hence the 20 mill floor.

Homestead Exemption allows senior citizens with Ohio adjusted gross incomes less than $31,500 who are age 65 and older and the permanently disabled to reduce their property taxes by exempting $25,000 of the market value of their home from all local property taxes provided they own and occupy their home. Veterans permanently disabled due to service are entitled to an additional $25,000 exemption.

Owner Occupancy Credit (formerly the 2 ½ percent tax reduction) is a real estate tax reduction available to the homeowner’s principal residence. You must own and occupy your home as your principal place of residence (domicile) on January 1 of the year you file for the rollback. A homeowner and spouse are entitled to this tax rollback on only one home in Ohio.

Non-Business Tax Credit (formerly the 10 percent rollback) is a real estate tax reduction of 10 percent applied to all real estate that is not intended primarily for use in a business activity.

Bond Levy is a levy that allows the political subdivision to issue debt to build or improve buildings. It is a “bricks and motor” levy. Bond levies cannot be used to pay staff or utilities or any other operating expenses. Bond levies are used to build buildings but cannot be used to operate the new buildings.

Emergency Levy funds the day-to-day operations of a school district. It can be used for salaries, instructional supplies, textbooks, transportation costs, maintenance and upkeep, etc. This type of levy is submitted to the voters as a dollar amount.

Incremental Levy is a school district levy that can be either in terms of millage incremental or dollar incremental. In these instances, millage rates or dollar levies are automatically phased in over a number of years.

Permanent Improvement Levy funds can be used by a school district to acquire property, construct or improve buildings, purchase assets, etc. Permanent improvements have an estimated useful life of five or more years, and funds cannot be used for operating expenses.

Regular Operating Levy is a levy that funds the day-to-day operations of a political subdivision. It can be used for salaries, instructional supplies, textbooks, transportation costs, maintenance and upkeep, etc. The millage rate is submitted to voters for approval, not the dollar amount.

Renewal Levy extends the term and purpose of an expiring levy while considering original property valuations at the time of passage. Renewal levies have a reduction factor annually applied in order to raise the same amount of funding as in the original year of passage. If passed at the identical mills as the original levy, a renewal levy normally will not change the amount of tax paid.

Replacement Levy extends the term and purpose of an expiring levy, but unlike a renewal levy, takes the current property valuations into consideration. If passed at the identical mills as the original levy, a replacement levy will normally increase tax if the property values have risen since the original passage of the levy.

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The County Treasurer collects all real estate taxes. The County Auditor then distributes these funds to thetaxing districts to which they belong. Taxing districts not wholly in Wood County (*) received additionalamounts from the other county or counties which comprises their district. The following table showsthe amounts distributed for 2015. The taxes collected and distributed were based on 2014 assessed values,levied in 2014 and collected in 2015.

City Township - continuedBowling Green 2,818,700 Middleton 1,233,458 Fostoria* 61,027 Milton 159,039 Northwood 325,355 Montgomery 331,107 Perrysburg 5,600,610 Perry 217,805 Rossford 1,900,663 Perrysburg 5,617,653

Plain 192,649 School District Portage 201,893 Anthony Wayne* 697,863 Troy 753,364 Bowling Green* 17,585,288 Washington 268,472 Eastwood 6,997,793 Webster 195,318 Elmwood* 3,260,249 Weston 207,362 Fostoria* 1,665,034 Four County* 7,944 VillageGibsonburg* 46,436 Bairdstown 7,463 Lake* 8,666,697 Bloomdale 30,673 Lakota* 1,044,631 Bradner 95,680 McComb* 703,964 Custar 39,597 North Baltimore* 2,925,587 Cygnet 11,102 Northwood 5,674,182 Grand Rapids 70,987 Otsego* 4,870,174 Haskins 145,642 Patrick Henry* 107,579 Hoytville 17,560 Penta County* 7,951,172 Jerry City 31,249 Perrysburg 31,212,308 Luckey 100,506 Rossford 13,160,312 Millbury 82,814 Vanguard* 120,429 Milton Center 12,763

North Baltimore 375,667 Township Pemberville 143,848 Bloom 319,996 Portage 20,377 Center 182,907 Risingsun 74,871 Freedom 446,308 Tontogany 23,885 Grand Rapids 216,146 Walbridge 88,481 Henry 1,066,845 Wayne 100,158 Jackson 147,938 West Millgrove 15,650 Lake 2,203,526 Weston 67,747 Liberty 175,774

SUMMARY OF TAXES COLLECTED AND DISBURSED

Real Estate Taxes Real Estate Taxes

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Ohio Public Works Commission Loan is a ten year debt instrument which is interest free. The loan willbe paid from resources of the Motor Vehicle and Gasoline Tax special revenue fund.

General Obligation Bonds are long-term debt instruments which are paid from property taxes receivedby the General Fund or from enterprise related revenues.

Special Assessment Bonds are long-term debt instruments which are paid from the proceeds of thespecial assessments levied against those property owners who primarily benefit from the project.

Balance 01/01/15 Issued* Retired Balance 12/31/15

OPWC Loan 259,823$ -$ 32,478$ 227,345$

General Obligation Bonds 5,295,000 980,000 290,000 5,985,000

Special Assessment Bonds 2,000 - 2,000 -

Total Debt 5,556,823$ 980,000$ 324,478$ 6,212,345$

*Bonds issued for the addition to the Job and Family Services building.

The 12/31/15 debt balance of $6,212,345 includes Wood County Public Library bonds of $3,060,000.

DEBT OBLIGATIONS

OUTSTANDING DEBT ANALYSIS

324,779 292,301 259,823 227,345

5,163,000 4,326,000

3,579,000

5,297,000

5,985,000

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

2011 2012 2013 2014 2015

BondsLoans

Year Unemployment Ohio

2011 5,700 8.8%

2012 4,700 7.4

2013 4,900 7.5

2014 3,600 5.8

2015 3,000 4.9

Source: Ohio Department of Job & Family Services (estimates are not seasonally adjusted)

Source: U.S. Census Bureau

Bairdstown Village 130 Jackson Township 489 Perrysburg Township

Bloom Township 1,003 Jerry City Village 427 Plain Township

Bloomdale Village 678 Lake Township 6,753 Portage Township

Bowling Green City 30,028 Liberty Township 1,633 Portage Village

Bradner Village 985 Luckey Village 1,012 Risingsun Village

Center Township 1,206 Middleton Township 3,266 Rossford City

Custar Village 179 Millbury Village 1,200 Tontogany Village

Cygnet Village 597 Milton Center Village 144 Troy Township

Fostoria City (Wood Co) 1,038 Milton Township 656 Walbridge Village

Freedom Township 1,356 Montgomery Township 1,752 Washington Towhship

Grand Rapids Township 642 North Baltimore Village 3,432 Wayne Village

Grand Rapids Village 965 Northwood City 5,265 Webster Township

Haskins Village 1,188 Pemberville Village 1,371 West Millgrove Village

Henry Township 743 Perry Township 1,431 Weston Township

Hoytville Village 303 Perrysburg City 20,623 Weston Village

Wood County

Source: U.S. Census Bureau

65,600

66,500

County

8.3%

6.9

7.0

5.2

4.3

Employment

62,700

64,000

64,300

U.S.

8.9%

8.1

7.4

6.2

1,474

5.3

12,512

1,663

1,083

438

AVERAGE UNEMPLOYMENT RATESWood County, Ohio

1,590

125,488

YEAR 2010 CENSUS INFORMATION

POPULATION

Wood County, Ohio 2015 Estimate 129,730

887

1,283

174

606

6,293

746

367

2,858

3,019

59,605

72,596

82,618

107,372 113,269

121,065 125,488

0

30,000

60,000

90,000

120,000

150,000

1950 1960 1970 1980 1990 2000 2010

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Total Percentage ofAssessed Total Assessed

Type of Business Valuation ValuationToledo Edison Company First Energy Utility 44,063,990 1.45%Troy Energy LLC Utility 42,465,910 1.40American Transmission Systems, Inc Utility 15,167,130 0.50Columbia Gas of Ohio, Inc Utility 12,549,920 0.41Waltrust/Walgreen Company Retail 10,814,520 0.36Ohio Power Company Utility 7,978,870 0.26Edward Rose Development Company LLC Commercial 7,279,440 0.24Hancock Wood Electric Cooperative Utility 7,130,840 0.24Perrysburg Apartment Investment LLC Commercial 6,903,370 0.23First Solar, Inc Manufacturer 6,265,870 0.21

160,619,860$ 5.30%

Total County Assessed Valuation 3,032,827,130$

Number of Percentage ofType Employees Total Emploment

Bowling Green State University University 6,175 9.28%Norplas Industries, Inc. Manufacturer 1,700 2.56First Solar, Inc. Manufacturer 1,500 2.25Owens Community College College 1,484 2.23Wood County Government 1,149 1.73DaimlerChrysler Corporation Manufacturer 850 1.28Owens-Illinois, Inc Manufacturer 829 1.25FedEx Ground Distribution 735 1.11Wood County Hospital Hospital 711 1.07Waltrust/Walgreen Company Retail 700 1.05

15,833 23.81%

Total Employment Within Wood County 66,500 Source: Wood County Economic Development Commission Ohio Labor Market Informer

Employer

PRINCIPAL TAXPAYERSTop Ten CompaniesDecember 31, 2015

Taxpayer

LARGEST EMPLOYERS

Population Unemployment Sales Tax Sales Tax Property Total

County (2010 Census) Rate* Rate*** Collected** Value Debt

Fulton 42,698 4.9% 7.25% 7,744,991$ 100,635,440$ 3,341,396$

Hancock 74,782 3.7 6.75 14,211,198 1,772,539,990 17,450,077

Henry 28,215 5.6 7.25 3,923,645 754,440,930 -

Lucas 441,815 5.3 7.25 94,573,924 6,778,724,000 106,068,000

Ottawa 41,428 6.6 7.00 8,358,460 1,921,950,270 41,507,369

Putnam 34,499 3.9 7.00 4,294,077 935,819,820 -

Sandusky 60,944 4.8 7.25 11,249,746 1,168,017,350 5,753,460

Seneca 56,745 4.8 7.25 8,572,925 1,155,853,340 5,784,012

Wood 125,488 4.3 6.75 20,136,848 3,032,827,130 6,212,345

For 2015, comparative information was requested and obtained from each of the respective County

Auditors. This information provides an insightful look at how we compare to other counties.

*Annual average for 2015, provided by Ohio Department of Job and Family Services.

**Sales tax collected, provided by the Ohio Department of Taxation.

***Sales tax rates are 5.75% for State of Ohio and the remainder is local permissive.

PER CAPITA DEBT (Total Debt to Population)

78 233

0

240

1,002

0 94 102 50

0

300

600

900

1,200

1,500

HOW DO WE COMPARE?

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GENERAL ACCOUNTING determined by the budgetary requests of eachgovernmental unit, as authorized by a vote of the people,

The County Auditor is the chief fiscal officer of Wood and are computed in strict accordance with proceduresCounty. It is his responsibility to account for the required by the Ohio Department of Tax Equalization.millions of dollars received each year by the County and to issue warrants (checks) in payment of all Annually, the County Auditor prepares the General TaxCounty obligations, including the distribution of tax List and Duplicate. For taxation purposes, propertydollars to Wood County itself and to its five cities, owners are assessed at 35 percent of fair market value.twenty-one villages, nineteen townships, and eighteen The tax bill is based on the tax rate multiplied by the school districts, as well as other county agencies. The valuation on the Tax Duplicate. This is a taxpayersCounty Auditor is the watchdog over all County funds proportionate share of the cost of operating localand maintains the official records of all receipts, government including villages, townships, schools, anddisbursements, and fund balances. the County.

The County Auditor also distributes motor vehicle Ohio law limits the amount of taxation without a vote oflicense fees, gasoline taxes, estate taxes, fines, and the people to what is known as the "10 mill limitation"local government funds in addition to real estate and ($10 per $1,000 of assessed valuation). Any additional personal property taxes. real estate taxes for any purpose must be voted by

County residents. The "tax rate" is an accumulation of PERSONAL PROPERTY TAX all of these levies and bond issues.

The Ohio Tangible Personal Property Tax was phasedout in 2008 due to the legislature's tax restructuring.Delinquent personal property tax amounts continue to The Wood County Auditor's GIS is an integrated collectionbe billed, collected and then distributed back to the of software, hardware, and data used to manage, view, local taxing districts in the same manner as real and analyze information. It is comprised of numerousestate. State reimbursement to the County and it's aerial photographs dating back to 1998 which havesubdivisions for lost revenue occurred until calendar geographic date layers attached to the base maps.year 2010. Some reimbursements will continue at adiminished amount until 2018. GIS electronic map information is available to be used by a

variety of city and county jurisdictions and in numerous REAL ESTATE ASSESSMENT applications such as: appraisal, planning, economic

development, E-911, board of elections, code compliance,Wood County has more than 74,562 individual parcels engineering, utilities, water and waste water mapping toof real property. It is the duty of the County Auditor's name a few.Office to see that every parcel of land and thebuildings thereon are fairly and uniformly appraised and then assessed for tax purposes. A general reappraisal is mandated by Ohio Law every six years Special assessments are not part of the real estate tax, and an update every third year following a general but are included as a separate item on the real estate taxreappraisal. The office maintains a detailed record of bill. These could include such items as ditch assessments,the appraisal on each parcel in the County and these improvement levies such as street paving, curbs, lighting,records are open for public inspection. sidewalks, sewer lines, or water lines. The County Auditor

is required by law to keep an accounting of these specialREAL ESTATE TAXES AND RATES assessments, to place them on the Tax Duplicate as a

separate item, and to return the money collected to theUnder Ohio law, the County Auditor cannot and does city, village, township, or county office which levied thenot raise or lower property taxes. Tax rates are assessment.

THE WOOD COUNTY AUDITOR'S OFFICE

SPECIAL ASSESSMENTS

GEOGRAPHIC INFORMATION SYSTEM (GIS)

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HOMESTEAD EXEMPTION AND part is returned for use on the local level. However, sales PROPERTY TAX ROLLBACK tax is collected by the Ohio Department of Taxation.

Homestead exemption and property tax rollback are ESTATE TAXforms of property tax relief. Every residential andagricultural property taxpayer receives the ten percent The County Auditor acts as an agent for the Tax rollback. However, all levies passed in or after Commissioner of Ohio. The monies collected from thisNovember 2013 will not be eligible. Senior citizens with estate tax are distributed by law to the taxing district inincomes of less than $31,500 who are age 65 and which the decedent had resided or owned property (20older and the permanently disabled are eligible to percent to the State of Ohio and 80 percent to the city,receive homestead exemptions (reduction in real village, or township). House Bill 153 phased out the Estateestate taxes) provided they own and occupy their Tax effective for deaths after January 1, 2013. Distributionshome. Veterans permanently disabled due to service continue to be made for deaths prior to January 1, 2013.are entitled to an additional reduction. Applications areavailable at the County Auditor's Office. Manufactured ADDITIONAL DUTIES OF THE AUDITORhomes are also included in the homestead program.

- Member/Secretary of the Board of RevisionThe County Auditor's Office also administers the - Member/ Secretary of the Budget CommissionState's Owner Occupancy Tax Credit, which replaced - Member/ Secretary of the Data Processing Boardthe former 2 1/2 percent property tax reduction law - Member/Vice President of the Wood County Communitypassed in 1979. This tax reduction is for residential Improvement Corporationand agricultural owner occupied dwellings. - Member of the Buildings and Grounds CommitteeApplications are available at the County Auditor's - Member of the Debt Review CommitteeOffice and on the Auditor's website. - Member of the Financial Report Review Committee

MANUFACTURED HOME TAXES WEIGHTS AND MEASURES

Under Ohio law, it is the responsibility of owners of The County Auditor is the Sealer of Weights andmanufactured homes (mobile homes) to register their Measures for the entire County, thus protecting thehomes with the County Auditor for tax purposes. general public from the possible loss which may occurAnnually the County Auditor's Office assesses each from faulty measuring devices. He is charged with themanufactured home and prepares a Tax Duplicate. responsibility of insuring that state laws relating to weightsThe manufactured home tax is distributed to the local and measures are strictly enforced. Gas pumps, scales,taxing districts (cities, villages, townships, schools) in price scanners, and linear measures are all checkedthe same manner as real estate taxes. In Wood regularly to verify their accuracy.County there are 3,833 manufactured homes on the Tax Duplicate.

LICENSING

The County Auditor's Office is the focal point in the County for the issuance of licenses for dogs, kennels,vendors, cigarettes, and junk yards.

Dog licenses compose the largest number of licensessold. The annual dog registration is a servicedesigned to benefit the animal, its owner, and thecommunity. The Animal Control Facility (Dog Shelter)operates under the Board of County Commissioners,who annually set the fees for licenses.

Vendor's licenses authorize businesses to sell tangibleproperty to the public and collect sales tax, of which

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WOOD COUNTY AUDITORS Seneca Allen .................................................................................................................. May 3, 1820 Ambrose Rice............................................................................................................................. 1820 Thomas W. Powell ...................................................................................................... c. 1821 - 1829 James W. Robinson ................................................................................................................... 1830 John C. Spink .................................................................................................................. 1831 - 1834 Willard V. Way ............................................................................................................................ 1835 E. B. Eagle .................................................................................................................................. 1836 W. H. Sloane ............................................................................................................................... 1836 Sidney C. Sloane............................................................................................................. 1837 - 1839 A. L. Fowler ..................................................................................................................... 1840 - 1841 Addison Smith ........................................................................................................................... 1842 Jairus Curtis ................................................................................................................ c. 1842 - 1843 Addison Smith ................................................................................................................ 1844 - 1851 Sardis D. Westcott .......................................................................................................... 1852 - 1855 James W. Ross ............................................................................................................... 1856 - 1859 Addison Smith ................................................................................................................ 1860 - 1863 George N. Parsons ......................................................................................................... 1864 - 1867 S. B. Price ................................................................................................................................... 1867 Joseph B. Newton ........................................................................................................... 1868 - 1873 Samuel Case ................................................................................................................... 1874 - 1881 Ebenezer W. Poe ............................................................................................................. 1882 - 1886 John B. Wilson ................................................................................................................ 1887 - 1894 George W. Gaghan ......................................................................................................... 1894 - 1900 Burton C. Harding ........................................................................................................... 1900 - 1906 Fred W. Toan ................................................................................................................... 1907 - 1910 Charles E. Stinebaugh .................................................................................................... 1911 - 1913 Ralph S. Gillespie ....................................................................................................... c. 1914 - 1918 Edward E. Coriell ............................................................................................................ 1919 - 1926 C. O. Cummings .............................................................................................................. 1927 - 1934 Claude L. Filiere .............................................................................................................. 1935 - 1938 Harry L. Williamson ........................................................................................................ 1939 - 1951 Kenneth Slaughterbeck .................................................................................................. 1951 - 1971 Harold R. Bateson ........................................................................................................... 1971 - 1993 Michael Sibbersen ...................................................................................................................1993 -

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Toll Free Number 1-866-860-4140 Family Services of Wood County 352-4624Adult Probation 354-9201 Health Department 352-8402 Work Release 354-9201 Historical Center and Museum 352-0967Agricultural Society 352-0441 Information Technology 354-9038Alcohol, Drug Addiction and Mental Job and Family Services 352-7566 Health Services Board 352-8475 Justice Center 354-7744Auditor 354-9150 Juvenile Court Center 352-3554 Real Estate 354-9173 Juvenile Residential Center of NorthBehavioral Connections 352-5387 West Ohio 353-4406Board of Elections 354-9120 Landfill 352-9780Building Inspection 354-9190 Law Library 353-3921Buildings and Grounds - Courthouse 354-9082 Board of Developmental DisabilitiesBuildings and Grounds - East Gypsy and Wood Lane Industries 352-5115 Lane Road Complex 354-9722 NorthWest Community CorrectionsCentral Services 354-9675 Center 354-7444Child Support Enforcement Agency 354-8496 Northwestern Water & Sewer District 354-9090Children's Resource Center 352-7588 Nursing Home (Wood Haven Health Care) 353-8411Clerk of Courts - Auto Title 354-9180 OSU Extension 354-9050Clerk of Courts - Legal 354-9280 Park District 353-1897Commissioners 354-9100 Planning Commission 354-9128Common Pleas Court 1 354-9210 Probate Court 354-9230Common Pleas Court 2 354-9220 Prosecuting Attorney 354-9250Common Pleas Court 4 354-9600 Public Defender 354-9244Coroner 352-1452 Recorder 354-9140County Public Library 352-5104 Records Center 373-4901Court Administration 354-9042 Regional Airport Authority 354-2908Court Security 354-9266 Senior Citizens Center 353-5661Dog Shelter 354-9242 Sheriff 354-9137Domestic Relations 354-9290 Communications 354-9001Economic Development 352-7469 Soil and Water Conservation District 354-5517Educational Service Center 354-9010 Solid Waste Management District 354-9297Emergency Management Agency 354-9269 Treasurer 354-9130Engineer 354-9060 Veteran's Assistance Center 354-9147 Highway Garage 354-9071

WOOD COUNTY PHONE NUMBERS

WOOD COUNTY WEB SITE: www.co.wood.oh.us

Wood County Courthouse Complex

The front and back cover illustrations are images from both sides of a souvenir card probably sold at the time of the Courthouse cornerstone laying ceremony in 1894. The original “cabinet card” photo belongs to Mrs. Dorothy Heilman of Custar, Ohio. It appears to be an architect’s rendering of the planned structure which was completed in 1896 and the tower also seems to have been slightly “shortened” to better fit the card size. The Wood County Courthouse Complex is located on the north side of Court Street between Prospect and Summit Streets in Bowling Green, Ohio.

WOOD COUNTY OFFICES

1 COURTHOUSE SQUARE

BOWLING GREEN, OHIO 43402

(419) 354-9150